Multi dimension analysis of cross-border piercing eye see tax reform policy


recently made cross-border electricity supplier BOSS circle of friends must be all kinds of tax analysis, prediction of bursting, then the credibility of the new tax reform again crazy how much? What is the extension of meaning? How the enterprise should deal with the parties? City ant (customs, sellers and related agencies) for communication card, found on the market have some understanding too one-sided and blinders, so comprehensive research experts view predecessors wrote it to share to you, hope you can get some inspiration.

from the beginning of the Lantern Festival, the new tax policy again in the cross-border business circle crazy turn, after the ant city with a number of local customs, bonded areas and related agency personnel to verify the communication, the following conclusions are obtained:

The new tax policy credibility and


this picture of the message has been confirmed by the parties, the next 90% will be implemented in accordance with this plan, namely:

order restrictions on cross-border imports of electricity providers bonded mode: personal single transaction limit of 2000 yuan, individual annual turnover limit of 20000 yuan.

for cross-border import electricity supplier bonded mode rate: within the specified value, temporary tariff rate is 0%, import value-added tax and consumption tax shall be exempted from tax temporarily canceled, according to legal tax payable shall be levied 70%, exceed the limit part are in accordance with the general trade tax. If the value of a single indivisible commodity exceeds the limit of 2000 yuan, it shall be taxed in accordance with the general trade import goods.

In addition to this version of

, "will be released in April 8th by the Guangzhou customs to carry out national unity? Run?" has not been recognized by all parties. Fortunately, the policy program has been answered, below I just more than and 100 words to confirm the content and information obtained from the relevant departments to do for everyone to do combing and forecasting.

The new tax policy interpretation

individual single transaction limit of 2000 yuan, the annual limit of individual transactions amounted to $20000. If the value of a single indivisible commodity exceeds the limit of 2000 yuan, it shall be taxed in accordance with the general trade import goods."

Compared with

and bonded limit cross-border electricity used parcel tax, single transaction amount increased from 1000 to 2000, while compared to the previous single indivisible goods worth more than 1000 yuan limit can be taxed according to personal items, the future 1000~2000 yuan (especially the parcel tax rate is high, the price is relatively high but less than 2000 yuan products has more advantages, such as cosmetics) of the commodity will be more price advantage, improve the limit that the state to attract overseas consumption in return to a more open attitude backstepping stimulating "reform of the domestic supply side".

of individual single transaction limit and individual annual transaction amount limit is also verified in the five years ago we predicted 2016 of the cross-border electricity supplier public release — after all.